- The tax authority confirmed that the electronic payment institution, established in an EU country, was not considered a facilitator of transactions resulting from business marketing on its app, despite owning the app and sending customer data to businesses. It was irrelevant whether the marketed item was a good or service. Additionally, the institution was not required to pay VAT in Denmark for licensing to third parties with businesses outside the EU.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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